Further Tax

Name: TaxBuddy Umair
Address: Gulshan-e-Iqbal, Karachi, PK
Telephone: +923332482742

Extra sales tax charged when you supply to an unregistered person.

Explained Simply

To push buyers to register, the law adds a further tax on supplies made to people who aren't sales-tax registered. It's charged on top of the normal sales tax rate.

Legal Definition

Section 3(1A) of the Sales Tax Act, 1990.

📖 Sales Tax Act 1990, s.3(1A)

Educational definition, not legal advice. Verify against the statute text (Sales Tax Act 1990, s.3(1A)) before acting.